In the law of corporations, a merger is effected when one or more corporations becomes a part of, or merges, with another corporation so that one ceases to exist and the other continues to exist. In a merger, the company that continues to exist retains its name and identity and acquires the assets, liabilities, franchises, and powers of the corporation that ceases to exist. Attorneys who practice in mergers and acquisitions (sometimes called M & A) represent corporations and other business entities in strategizing, negotiating, and carrying out transactions in which two or more companies or corporations combine into a single new entity, a merger, or where one business purchases and absorbs the assets of another, an acquisition.
Zarephath (pronounced ZARRA-fath) is an unincorporated area of Franklin Township in Somerset County, New Jersey, United States. It is the communal home to the Pillar of Fire Church and houses their Christian K-8 school (which closed in June 2009) and college, publishing facilities, farm and radio station WAWZ-FM. It is named after Zarephath, the place in the Bible where the "widow woman" sustained the prophet Elijah. Zarephath is a group of buildings located between the Delaware and Raritan Canal and the Millstone River.